February 10, 2026
Mr. Ruiz (for himself and Mr. Evans of Colorado) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to modify the advanced manufacturing credit with respect to the production of battery components.
Section 1. Short title
This Act may be cited as the Critical Minerals and Manufacturing Support Act 2.0
or the CMMSA 2.0
.
Sec. 2. Modification of advanced manufacturing production credit relating to battery production
(a) Increase in credit amount for electrode active materials
Section 45X(b)(1)(J) of the Internal Revenue Code of 1986 is amended by striking 10 percent
and inserting 25 percent
.
(b) Content requirements for qualifying battery component
Section 45X(c)(5)(A) of such Code is amended by adding at the end the following:
Such term shall not include any materials, cells, or modules that contain any applicable critical minerals extracted, processed, or recycled after December 31, 2026, by a prohibited foreign entity (as defined in section 7701(a)(51)).
(c) Electrode active material definition To include precursor materials and solid state electrolytes
Section 45X(c)(5)(B)(i) of such Code is amended—
(1)
by striking material.—The term
and inserting the following:
material.—
(I) In general
The term,
(2)
by inserting , electrode active precursor materials used in the production of cathode and anode materials
after anode materials
,
(3)
by inserting solid state electrolytes,
after including
, and
(4)
by adding at the end the following new subclause:
(II) Electrode active precursor material
The term
electrode active precursor materialmeans any of the following materials which are of a sufficient grade to meet the purity specifications of, and are intended to supply, the electrode active materials market: Cobalt sulfate, manganese sulfate, iron sulfate, lithium hydroxide, silicon, phosphoric acid, iron phosphate, nickel manganese cobalt oxide, silane, synthetic or natural graphite pitch, or lithium carbonate.
(d) Certain silicon treated as applicable critical material
Section 45X(c)(6) of such Code is amended by redesignating subparagraphs (V) through (AA) as subparagraphs (W) through (BB), respectively, and by inserting after subparagraph (V) the following new subparagraph:
(V) Silicon
Silicon which is silicon or silicon composite used as an electrode active material in battery anodes.
(e) Extension of phase out for applicable critical minerals other than metallurgical coal
(1) In general
Section 45X(b)(3)(C)(i) of such Code is amended by striking 2030
and inserting 2041
.
(2) Phaseout percentages
Section 45X(b)(3)(C)(ii) of such Code is amended—
(A)
by striking 2031
in subclause (I) and inserting 2042
,
(B)
by striking 2032
in subclause (II) and inserting 2043
,
(C)
by striking 2033
in subclause (III) and inserting 2044
, and
(D)
by striking 2033
in subclause (IV) and inserting 2044
.
(f) Effective date
The amendments made by this section shall apply to components produced and sold after December 31, 2026.